Cycling a LIPO battery pack is not recommended by anybody, since the LIPOs have a limited number of life cycles; and doing a cycling will just decrease that.
But if you're to test the pack, to check the life cycles, then it will be helpful. For normal use, NOT recommended.
The break-in procedure can be related to a NEW gasoline car, where the manufactures say you should not 'overrev' it or flooring it. It will take it's time to smooth it's gears and get to the 'regular' use condition.
In the case of lipo, 'CHARGE AT NO MORE THAN 1C AND DISCHARGE AT NO MORE THAN 5C FOR THE FIRST 5 CYCLES'. But it's no way related to cycling
Well it means you can use the lipo for the first 5 cycles, but have to abide by those above conditions.